TMI Blog2014 (7) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... no grievance about paying service tax for membership fee during the relevant period. That being the situation, in our opinion, it would be in the interest of justice and fairness to require the appellants to produce the sale deeds. It would be sufficient if the appellants give all the names of members with land who have been provided membership (with land). The Commissioner can select approximately 10% or below at random and in respect of those members if the appellants produce sale deeds and the relevant extracts of books of accounts so that Commissioner can verify and satisfy himself with the amount shown as collected for sale of land and transferred to the sister company is actually equal to the amount reflected in the sale deed - in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he land, was transferred to their sister concern. The Adjudicating Authority has not recorded any factual finding on the issue. The entire case needs to be appreciated on the factual matrix inasmuch as the Board s circular dt. 27/7/2005, would indicate at para 10.5, that amount charged by the club to its members for sale of items such as food or beverages would not be taxable provided the documents evidencing such sales are available. This would indicate that the Club or Association was not required to include the cost of sale of items to the members for discharge of service tax liability. In the case in hand before us, it is undisputed that the membership fee (with land) collected by the appellant is towards the membership fee and toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst, that the cost of land need not be included. According to the learned counsel, what was required in the order of the Tribunal was details of amount transferred to their sister company and she submitted that she is willing to produce such evidence to the original adjudicating authority if the matter is remanded with direction to follow the earlier order of this Tribunal. Learned AR raises serious objection to this submission. He submits that since the Revenue did not have the details of actual amount involved in sale of land by the sister company to the individual members, show-cause notice was issued showing the amounts transferred to sister company as the consideration for the land. He draws our attention to one of the sale deeds on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. That being the situation, in our opinion, it would be in the interest of justice and fairness to require the appellants to produce the sale deeds. At the same time, we find considerable force in the submissions made by the learned counsel that no purpose will be served in requiring the appellants to submit all the sale deeds and quantify the amount only on that basis. We consider that it would be sufficient if the appellants give all the names of members with land who have been provided membership (with land). The Commissioner can select approximately 10% or below at random and in respect of those members if the appellants produce sale deeds and the relevant extracts of books of accounts so that Commissioner can verify and satisfy h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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